revenue deduction 中文意思是什麼

revenue deduction 解釋
所入減項
  • revenue : n. 1. （國家的）歲入；稅收；（土地、財產等的）收入，收益，所得；（個人的）固定收入；〈pl. 〉 總收入；收入項目；財源。2. 稅務署；〈美俚〉稅務官。
  • deduction : n. 1. 扣除，折扣。2. 扣除額，折扣額。3. 推論，推定；【邏輯學】演繹法 （opp. induction）。
  1. The maximum amount of home loan interest deduction allowed under salaries tax has been increased from 100, 000 to 150, 000 for the current and the next years of assessment following the passage of the inland revenue amendment bill in the legislative council today november 21

    立法會今日十一月二十一日通過年稅務修訂條例草案，令薪俸稅下的居所貸款利息扣除額上限，由十萬元提高至十五萬元新扣除額適用於今明兩個課稅年度。
  2. A former sales executive of a telecommunication company was sentenced to 15 months imprisonment for accepting advantages to reserve telephone numbers and conspiring with a former bank manager to defraud the inland revenue department over tax deduction matters

    一名電訊公司前營業主任，收受利益代他人預留電話號碼，及與一名銀行前經理串謀詐騙稅務局減收稅款，被判入獄十五個月。
  3. According to inland revenue ordinance, the person claiming for home loan interest deduction must be the owner of the dwelling

    稅務條例規定，申索居所貸款利息扣除的納稅人須為有關物業于土地注冊處登記的注冊業主。
  4. Article 46 return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue

    第四十六條銷售退回、銷售折讓和銷售折扣，應作為營業收入的抵減項目記帳。
  5. Article 6 if the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount

    第六條銷售商品涉及現金折扣的，應當按照扣除現金折扣前的金額確定銷售商品收入金額。
  6. Article 7 if any trade discount in selling goods is concerned, the revenue incurred by selling goods shall be ascertained in accordance with the amount after the deduction of the trade discount

    第七條銷售商品涉及商業折扣的，應當按照扣除商業折扣后的金額確定銷售商品收入金額。
  7. In the circumstances, mr and mrs a should elect joint assessment under s. 10 of the inland revenue ordinance to enable the transfer of the unabsorbed allowances and or deduction of mrs a to mr a. a notice of assessment will be issued to mr a showing the aggregated net chargeable income of mr and mrs a arrived at as follows

    因此甲先生和甲太太應根據稅務條例第1 0 2條選擇合併評稅以便將甲太太剩餘的免稅額和或扣除額轉撥予甲先生。甲先生將獲發給評稅通知書載明甲先生及甲太太的合計應課稅入息實額如下
  8. Dipn 5 is updated to reflect legislative change made to the inland revenue ordinance in 2004 for the expansion of the scope of deduction for research and development expenditure

    稅務條例曾於2004年作出修訂，以擴闊研究及開發開支的扣除范圍。 《稅務條例釋義及執行指引第5號》現予更新，以反映有關的法例修訂。
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